In this study, we conducted the experiment to compare the whiteness perception of Finnish and Japanese observers. The rank order of perceived whiteness among seven nearly white Munsell chips (Value is 9.25 or 9.5, Chroma is 0, 0.5 or 1.0) under the fluorescent lamps of correlated color temperatures of 3000K, 5000K, and 6700K was determined. Observing condition employed in the two laboratories was exactly the same as well as the experimental procedure. In 3000K condition, the results of Japanese and Finnish observers agreed with each other quite well, while as the correlated color temperature becomes higher, the results from the two laboratories showed different tendencies. Negative correlation was found between the whiteness rank order and the metric chroma for all of the results.